Break-even calculator
Input your fixed overhead costs, variable cost per unit, and unit selling price. The calculator determines the break-even sales volume in both units and revenue, unit contribution margin, contribution margin ratio, and provides a volume sensitivity analysis table. All calculations occur locally in your browser.
Calculates client-side · Estimates only · Not financial advice
Rent, salaries, insurance, overhead
Materials, direct labor, packaging
Price charged to customer per unit
Optional desired profit level
Break-Even Results
Break-Even Units
400
400.00 exact units
Break-Even Revenue
$19,200.00
Gross sales required
Unit Contribution Margin
$30.00
62.5% margin ratio
Target Profit Units
567
Revenue: $27,200.00
Financial Cost & Volume Breakdown
- Fixed Overhead Costs
- $12,000.00
- Selling Price per Unit
- $48.00
- Variable Cost per Unit
- $18.00
- Unit Contribution Margin
- $30.00 (Selling Price − Variable Cost)
- Contribution Margin Ratio
- 62.50% of each dollar covers fixed costs
- Break-Even Point (Units)
- 400 units (400.0000 exact)
- Break-Even Sales Revenue
- $19,200.00
- Target Profit Goal
- $5,000.00
- Units Needed for Target
- 567 units
- Revenue for Target Profit
- $27,200.00
Volume Sensitivity & Operating Income Projections
| Volume Level | Units Sold | Total Revenue | Variable Costs | Total Costs | Net Income / (Loss) |
|---|---|---|---|---|---|
| 0% | 0 | $0.00 | $0.00 | $12,000.00 | -$12,000.00 |
| 25% | 100 | $4,800.00 | $1,800.00 | $13,800.00 | -$9,000.00 |
| 50% | 200 | $9,600.00 | $3,600.00 | $15,600.00 | -$6,000.00 |
| 75% | 300 | $14,400.00 | $5,400.00 | $17,400.00 | -$3,000.00 |
| 100% (Break-Even) | 400 | $19,200.00 | $7,200.00 | $19,200.00 | $0.00 |
| 125% | 500 | $24,000.00 | $9,000.00 | $21,000.00 | $3,000.00 |
| 150% | 600 | $28,800.00 | $10,800.00 | $22,800.00 | $6,000.00 |
| 200% | 800 | $38,400.00 | $14,400.00 | $26,400.00 | $12,000.00 |
Financial Disclaimer:
This calculator provides mathematical estimates based on linear cost-volume-profit formulas. It does not constitute accounting, tax, or financial advisory. In real operations, fixed costs can jump at capacity thresholds (step-fixed costs), and variable unit costs often shift with volume pricing, shipping rates, and overtime labor.
Example
$12,000 overhead, $18 unit cost, $48 price
With $12,000 in fixed overhead and a $30 contribution margin per unit ($48 price − $18 variable cost), break-even occurs at exactly 400 units sold, generating $19,200 in gross revenue.
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FAQ
- Does this break-even calculator upload my business financials or costs?
- No. All cost-volume-profit math runs entirely in your browser tab. Plaintools has no analytics, accounts, or databases; your financial figures never leave your device.
- What is the formula for break-even point in units?
- Break-Even Units = Total Fixed Costs ÷ (Selling Price Per Unit − Variable Cost Per Unit). The denominator (Price − Variable Cost) is known as the Contribution Margin.
- What is the Contribution Margin Ratio?
- Contribution Margin Ratio = (Selling Price − Variable Cost) ÷ Selling Price. It represents the percentage of each revenue dollar available to cover fixed overhead expenses and generate operating profit.
- What happens if selling price is less than or equal to variable cost?
- If price is less than or equal to variable cost per unit, the contribution margin is zero or negative. In that case, each unit sold loses money, and fixed costs can never be recovered regardless of sales volume.
- How do I calculate break-even without this page?
- Contribution Margin per unit = price - variableCost. Check that price > variableCost. Contribution Margin Ratio = contributionMargin / price. Break-Even Units = fixedCosts / contributionMargin. Round up to whole units for physical goods: Math.ceil(breakEvenUnits). Break-Even Revenue = breakEvenUnits * price. For target profit: targetUnits = (fixedCosts + targetProfit) / contributionMargin. Estimate only; not financial advice.